[{"@context":"https:\/\/schema.org\/","@type":"Article","@id":"https:\/\/www.ceskytucnak.cz\/znate-vsechny-typy-rozpoctu-pojdme-si-je-trosku-priblizit\/#Article","mainEntityOfPage":"https:\/\/www.ceskytucnak.cz\/znate-vsechny-typy-rozpoctu-pojdme-si-je-trosku-priblizit\/","headline":"Zn\u00e1te v\u0161echny typy rozpo\u010dt\u016f? Poj\u010fme si je tro\u0161ku p\u0159ibl\u00ed\u017eit.","name":"Zn\u00e1te v\u0161echny typy rozpo\u010dt\u016f? Poj\u010fme si je tro\u0161ku p\u0159ibl\u00ed\u017eit.","description":"Pevn\u00fd rozpo\u010det n\u00e1klad\u016f \u2013stanovuje se na jedinou \u00farove\u0148 \u010dinnost\u00ed, vzhledem k\u00a0tomu, \u017ee se nerozli\u0161uj\u00ed fixn\u00ed a variabiln\u00ed slo\u017eky, nen\u00ed vhodn\u00fd p\u0159i kol\u00eds\u00e1n\u00ed objemu. N\u00e1sledn\u00e1 kontrola m\u016f\u017ee b\u00fdt provedena dv\u011bma zp\u016fsoby: \u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Rozpo\u010det se nep\u0159epo\u010d\u00edt\u00e1v\u00e1 \u2013 ov\u0161em pouze v\u00a0p\u0159\u00edpad\u011b, \u017ee je v\u00a0rozmez\u00ed stanoven\u00e9ho limitu ur\u010den\u00e9ho vrcholov\u00fdm veden\u00edm podniku. V\u00fdsledky zde toti\u017e...","datePublished":"2018-02-28","dateModified":"2023-04-28","author":{"@type":"Person","@id":"https:\/\/www.ceskytucnak.cz\/author\/#Person","name":"","url":"https:\/\/www.ceskytucnak.cz\/author\/","identifier":1,"image":{"@type":"ImageObject","@id":"https:\/\/secure.gravatar.com\/avatar\/4c6f4cec51e1a1b20d9361c6367b917eb8db239c023f88502d2833b745a358d4?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/4c6f4cec51e1a1b20d9361c6367b917eb8db239c023f88502d2833b745a358d4?s=96&d=mm&r=g","height":96,"width":96}},"publisher":{"@type":"Organization","name":"ceskytucnak.cz","logo":{"@type":"ImageObject","@id":"\/logo.png","url":"\/logo.png","width":600,"height":60}},"image":{"@type":"ImageObject","@id":"https:\/\/www.ceskytucnak.cz\/wp-content\/uploads\/img_a314254_w1784_t1525028454.jpg","url":"https:\/\/www.ceskytucnak.cz\/wp-content\/uploads\/img_a314254_w1784_t1525028454.jpg","height":0,"width":0},"url":"https:\/\/www.ceskytucnak.cz\/znate-vsechny-typy-rozpoctu-pojdme-si-je-trosku-priblizit\/","about":["V\u00fdrobky"],"wordCount":548,"articleBody":"Pevn\u00fd rozpo\u010det n\u00e1klad\u016f \u2013stanovuje se na jedinou \u00farove\u0148 \u010dinnost\u00ed, vzhledem k\u00a0tomu, \u017ee se nerozli\u0161uj\u00ed fixn\u00ed a variabiln\u00ed slo\u017eky, nen\u00ed vhodn\u00fd p\u0159i kol\u00eds\u00e1n\u00ed objemu. N\u00e1sledn\u00e1 kontrola m\u016f\u017ee b\u00fdt provedena dv\u011bma zp\u016fsoby:\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Rozpo\u010det se nep\u0159epo\u010d\u00edt\u00e1v\u00e1 \u2013 ov\u0161em pouze v\u00a0p\u0159\u00edpad\u011b, \u017ee je v\u00a0rozmez\u00ed stanoven\u00e9ho limitu ur\u010den\u00e9ho vrcholov\u00fdm veden\u00edm podniku. V\u00fdsledky zde toti\u017e nejsou v\u00e1z\u00e1ny na vstupy v\u00a0dan\u00e9m obdob\u00ed.\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Rozpo\u010det se p\u0159epo\u010d\u00edt\u00e1v\u00e1 jako celek \u2013 nezohled\u0148uje v\u0161ak variabiln\u00ed slo\u017eku, proto se ozna\u010duje za pevn\u00fd p\u0159epo\u010dten\u00fd rozpo\u010det. Nej\u010dast\u011bji se vyu\u017e\u00edv\u00e1 p\u0159i obt\u00ed\u017en\u00e9m zji\u0161t\u011bn\u00ed fixn\u00edch a variabiln\u00edch n\u00e1klad\u016f.Variabiln\u00ed (alternativn\u00ed, flexibiln\u00ed) rozpo\u010det \u2013tento ji\u017e vych\u00e1z\u00ed z\u00a0\u010dlen\u011bn\u00ed na variabiln\u00ed a fixn\u00ed n\u00e1klady a p\u0159edpokl\u00e1d\u00e1 odchylky rozpo\u010dtovan\u00e9ho a skute\u010dn\u00e9ho objemu v\u00fdroby. Vych\u00e1z\u00ed z\u00a0p\u0159edpokladu, \u017ee mana\u017eer m\u016f\u017ee ovliv\u0148ovat variabiln\u00ed n\u00e1klady. Kontrola se prov\u00e1d\u00ed:\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 P\u0159epo\u010det variabiln\u00edch n\u00e1klad\u016f \u2013 je prov\u00e1d\u011bn line\u00e1rn\u011b, co\u017e znamen\u00e1, \u017ee se p\u0159edpokl\u00e1d\u00e1 proporcion\u00e1ln\u00ed v\u00fdvoj n\u00e1klad\u016f (je mo\u017en\u00e9 sp\u00ed\u0161e z\u00a0kr\u00e1tkodob\u00e9ho hlediska). Z\u00a0dlouhodob\u00e9ho hlediska se v\u0161ak m\u016f\u017ee objevit podproporcion\u00e1ln\u00ed \u010di nadproporcion\u00e1ln\u00ed v\u00fdvoj.P\u0159\u00edr\u016fstkov\u00fd (inkrement\u00e1ln\u00ed) rozpo\u010det \u2013vych\u00e1z\u00ed z\u00a0rozpo\u010dt\u016f za minul\u00e9 obdob\u00ed, kter\u00e9 jsou porovn\u00e1v\u00e1ny se skute\u010dn\u00fdmi v\u00fdsledky za minul\u00e9 obdob\u00ed. Na z\u00e1klad\u011b \u00fapravy procentu\u00e1ln\u00edho pod\u00edlu, kter\u00fd vych\u00e1z\u00ed ze zm\u011bny rozpo\u010dtovan\u00e9ho objemu \u010dinnost\u00ed a z\u00a0celkov\u00fdch zm\u011bn, je n\u00e1sledn\u011b proveden rozpo\u010det na st\u00e1vaj\u00edc\u00ed obdob\u00ed.Rozpo\u010det vych\u00e1zej\u00edc\u00ed od nuly \u2013znamen\u00e1, \u017ee v\u0161echny \u010dinnosti jsou nov\u011b ohodnoceny. Klade d\u016fraz zejm\u00e9na na d\u00edl\u010d\u00ed operace a n\u00e1klady na n\u011b vynalo\u017een\u00e9, kter\u00e9 jsou nezbytn\u011b nutn\u00e9.Rozpo\u010det za pevn\u011b vymezen\u00e9 obdob\u00ed \u2013stanovuje se nap\u0159\u00edklad na obdob\u00ed jednoho roku, nebo na ur\u010dit\u00fd \u010dasov\u00fd \u00fasek (nap\u0159. \u010dtvrtletn\u011b). \u010c\u00edm v\u00edce jsou d\u00edl\u010d\u00ed \u00faseky vzd\u00e1len\u011bj\u0161\u00ed od sestaven\u00ed z\u00e1kladn\u00edho rozpo\u010dtu, t\u00edm jsou m\u00e9n\u011b p\u0159esn\u00e9.Klouzav\u00fd rozpo\u010det \u2013mus\u00ed b\u00fdt sestavov\u00e1n na z\u00e1kladn\u00ed obdob\u00ed, n\u00e1sledn\u011b je v\u0161ak propracov\u00e1n na krat\u0161\u00ed \u010dasov\u00e9 \u00faseky, kter\u00e9 pln\u00ed aktivn\u00ed roli v\u00a0jeho aktualizaci. Na p\u0159elomu d\u00edl\u010d\u00edho obdob\u00ed doch\u00e1z\u00ed v\u017edy ke kontrole dosavadn\u00edho pln\u011bn\u00ed.Rozpo\u010dty vymezuj\u00edc\u00ed \u00fakoly glob\u00e1ln\u011b \u2013vych\u00e1z\u00ed z\u00a0principu, \u017ee jsou stanoveny glob\u00e1ln\u00ed \u00fakoly pro celkovou \u010dinnost \u00fatvaru.Rozpo\u010dty dle d\u00edl\u010d\u00edch aktiv \u2013vych\u00e1z\u00ed z\u00a0principu, \u017ee jsou rozli\u0161eny d\u00edl\u010d\u00ed \u010dinnosti, kter\u00e9 maj\u00ed rozd\u00edln\u00e9 p\u0159\u00ed\u010diny vzniku n\u00e1klad\u016f.Limitn\u00ed rozpo\u010det \u2013stanovuje ur\u010dit\u00fd \u00fakol formou \u010d\u00e1stky n\u00e1klad\u016f, kter\u00e1 nesm\u00ed b\u00fdt p\u0159ekro\u010dena. V\u00a0p\u0159\u00edpad\u011b jeho p\u0159ekro\u010den\u00ed mus\u00ed nad\u0159\u00edzen\u00fd ud\u011blit souhlas s\u00a0t\u00edmto p\u0159ekro\u010den\u00edm.Indikativn\u00ed rozpo\u010det \u2013je opakem p\u0159edchoz\u00edho typu. Stanov\u00ed se odhadovan\u00e1 neboli p\u0159edpokl\u00e1dan\u00e1 \u010d\u00e1stka, jej\u00ed\u017e nedodr\u017een\u00ed m\u00e1 d\u016fsledek pouze pro syst\u00e9movou stimulaci.                                                                                                                                                                                                                                                                                                                                                                                        4.2\/5 - (5 votes)        "},{"@context":"https:\/\/schema.org\/","@type":"BreadcrumbList","itemListElement":[{"@type":"ListItem","position":1,"name":"Zn\u00e1te v\u0161echny typy rozpo\u010dt\u016f? Poj\u010fme si je tro\u0161ku p\u0159ibl\u00ed\u017eit.","item":"https:\/\/www.ceskytucnak.cz\/znate-vsechny-typy-rozpoctu-pojdme-si-je-trosku-priblizit\/#breadcrumbitem"}]}]